Assessment update June 2023
Summary of key dates for INAC and AUDT
AAT Internal Accounting Systems and Controls (INAC)
Anyone who has sat this exam prior to 1st June will get a 5% uplift in their score. Your result will be updated online by 16th June. So if you have 66% you will now have 71%. You don’t need to do anything or contact AAT.
Two new AAT practice assessments were released on the learning portal on 26th May 2023, reflecting changes made to the INAC assessment from 5th June 2023 onwards. This is a summary of what has changed:
What has NOT changed?
The assessment length is still 2.5 hours.
There are still 5 tasks and the marks allocated to each task have not changed.
The syllabus specification has not changed, so there are no changes to the technical content that is being examined.
What has changed in the new practice assessments?
The wording of the Task 2 scenario has been improved to make the information clearer and more succinct.
The question requirements for the written parts of Task 2 have been improved to clarify what the AAT are looking for.
The mark scheme has been improved to give more clarity over where the marks are allocated for the written tasks.
How will my exam be different?
We would expect your real exam questions to be worded better and for the question requirements to be clearer than they have been in the past. Behind the scenes, changes are likely to have been made to the mark schemes.
Do I need new materials?
No, we are confident that our materials accurately reflect the specification and format of the assessment. If you have any concerns, please contact your tutor.
AAT Audit and Assurance (AUDT)
Anyone who has sat AUDT since 1 September 2022 will get a 10% uplift in their score. Your result will be updated online by 16th June. So if you have 66% you will now have 76%. You don’t need to do anything or contact AAT.
Two new AAT practice assessments were released on the learning portal on 26th May 2023, reflecting changes made to the AUDT assessment from 2nd June 2023 onwards. This is a summary of what has changed:
What has NOT changed?
The assessment length is still 2.5 hours.
There are still 6 tasks and the marks allocated to each task have not changed.
The syllabus specification has not changed, so there are no changes to the technical content that is being examined.
What has changed in the new practice assessments?
The written task requirements have been improved to make it clearer what the AAT are looking for in your answer. Here are some examples:
| Old requirement | New requirement | |
| Practice assessment 1
Task 4 (c) |
Evaluate whether the proposed inventory count procedures, including the suggestion to observe the count, will provide sufficient and appropriate evidence for the due diligence review. | Identify and explain deficiencies in the proposed procedures, including the suggestion to observe the count. |
| Practice assessment 1
Task 6 (c) |
Prepare extracts for inclusion in a report to the Audit Committee of Ecobrew Ltd, which sets out:
(i) the possible consequences of the deficiencies (ii) the recommendations you would make. |
The following was added to the requirement:
Your answer should be presented with the deficiency found, a consequence of that deficiency. Followed by a recommendation directly below each deficiency. |
| Practice assessment 2
Task 3 (c) |
Analyse the information to support the audit planning. You must include calculations to illustrate your answer. | Analyse the information to support the audit plan. Your answer should include an analytical review of the information provided and you should include calculations to support your answer. |
| Practice assessment 2
Task 4 (b) |
You are preparing a summary for the audit plan in which you should:
(i) Determine the audit approach to testing based on current procedures at Stellar Spa. |
You are preparing a summary for the audit plan in which you should:
(i) Identify and evaluate deficiencies in the system of internal control at Stellar Spa. (ii) Provide a recommendation for the auditors approach based on the evaluation of part (I). |
The mark scheme has also been improved to make it clearer where the marks are allocated in the written tasks.
How will my exam be different?
We would expect your real exam questions to be worded better and for the question requirements to be clearer than they have been in the past. Behind the scenes, changes are likely to have been made to the mark schemes.
Do I need new materials?
No, we are confident that our materials accurately reflect the specification and format of the assessment. If you have any concerns, please contact your tutor.
Refunds
Completed the Qualification?
If your result is now Achieved and, as a result, you have now completed the qualification, your certificate will be issued within the usual timeframe.
If you have already completed the qualification, and the uplift changes your overall qualification grade, AAT will be in touch with you to advise on the next steps regarding your original certificate.
If you have any questions or queries about this, please do not hesitate to contact your local centre or tutor, and they will be more than willing to help you.
